May 2025 - Oliver Elliot

HMRC

Tax Tremors: Liable To Repay Director’s Loan Account And Still Suffer Section 415 Income Tax?

The principle behind Section 415 of the Income Tax (Trading and Other Income) Act 2005…

Elliot GreenMay 25, 2025

Material Irregularity At Creditors Meeting: Court Says Creditor Did Not Get Their Choice Of Liquidator

Proof Of Debt

Material Irregularity At Creditors Meeting: Court Says Creditor Did Not Get Their Choice Of Liquidator

In the case of Bhundia v Dhar (Re Five Delta Ltd - Insolvency Act 1986)…

Elliot GreenMay 24, 2025

How Far Back Can HMRC Go If The Taxpayer Puts Their Head In The Sand

HMRC

How Far Back Can HMRC Go If The Taxpayer Puts Their Head In The Sand?

Question How far back can HMRC go if the taxpayer adopts a head in the…

Elliot GreenMay 11, 2025